Bill H.R. 3346 · Bluebook JCT general explanation (2003)
§ 6050S Returns relating to higher education tuition and related expenses
- (a)(1) Pub. L. 107–131, § 1(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “which is an…
- (b)(1) Pub. L. 107–131, § 1(b)(1), inserted “and” at end.
- (b)(2)(A) Pub. L. 107–131, § 1(b)(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the name…
- (b)(2)(B) Pub. L. 107–131, § 1(b)(4), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the—
- (b)(2)(B) Pub. L. 107–131, § 1(b)(3), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows…
- (b)(2)(C) (b)(2)(D) Pub. L. 107–131, § 1(b)(3), redesignated subpars. (C) and (D) as (B) and (C), respectively.
- (d) Pub. L. 107–131, § 1(c)(1), struck out “or (B)” after “subparagraph (A)” in introductory provisions.
- (d)(2) Pub. L. 107–131, § 1(c)(2), substituted “subparagraph (B)” for “subparagraph (C)”.